26-25A(1)
You cannot deduct under this Act salary, wages, commission, bonuses or allowances from which Subdivision
12-FC
in Schedule
1
to the
Taxation Administration Act 1953
(about the Seasonal Labour Mobility Program) requires you to withhold an amount, to the extent that:

(a)
you fail to withhold the amount; or

(b)
after withholding the amount, you fail to comply with section
16-70
in that Schedule in relation to that amount.

Note:

Section
16-70
in that Schedule requires you to pay the amount to the Commissioner.

Deduction to extent amount not withheld but withholding tax paid

26-25A(2)
You can deduct, for an income year, salary, wages, commission, bonuses or allowances to the extent that:

(a)
you cannot deduct the salary, wages, commission, bonuses or allowances for that income year only because of subsection (1) of this section; and

(b)
the
*
Seasonal Labour Mobility Program withholding tax payable for the salary, wages, commission, bonuses or allowance is paid.

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